Sales Tax – Set-off – Interpretation of Rule 41D(3)(a) of Bombay Sales Tax Rules – Apportionment on Furnace Oil – Assessee claimed full set-off on purchase of furnace oil used in manufacture of goods, some of which were transferred to branches outside State – Tribunal applied pro-rata reduction of 6% under Rule 41D(3)(a) for such branch transfers – Revenue suppo...
Criminal Law – Arrest Warrants – Economic Offences – Petitioner challenged trial court’s order rejecting application under Section 70(2) CrPC for converting arrest warrants into bailable warrants – Allegation of tax evasion of over ₹10.65 crores under CGST and Customs Acts – Held: Offences are grave economic crimes with national fiscal implications – Pet...
GST – Fake ITC fraud – Writ jurisdiction declined – Petitioner mastermind behind 100+ bogus firms – Cross-examination not an absolute right – Proper officer competent – Alternate remedy under Section 107 available – Petition dismissed [Paras 16–33].
GST – Fake Firms and Fraudulent ITC – Petitioner a Mastermind – Extensi...
Central Excise – Manufacture – Boilers in CKD Condition – Bought-Out Items – Final product (steam-generating plant) assembled at site using bought-out items and CKD parts – Such assembly results in immovable property – Held: Not “goods” within meaning of Section 3 of the Central Excise Act, 1944 – Excise duty not leviable – Valuation unde...
Service Tax – Real Estate Agent – Meaning and Scope – Agreements entered into by the respondent with Sahara India Commercial Corporation Ltd. (SICCL) for procurement, documentation, and facilitation of land transfer at a fixed average rate per acre – No separate consideration or commission for services – Profit/loss entirely contingent on difference between land purch...
Income Tax – Disallowance under Section 36(1)(va) – Adjustment under Section 143(1)(a) – Disallowance Upheld – The assessee challenged addition of ₹4.14 crores made u/s 143(1)(a) towards delayed deposit of employees’ EPF/ESI contributions – Held: Relying on Checkmate Services (P) Ltd. (2023) 6 SCC 451, the Court upheld that employees’ contributions are d...
Income Tax – Charitable Trust – Accumulation of Income under Section 11(2) – Compliance – Petitioner Trust filed Form 10 electronically within time, stating accumulation purpose as “medical, educational and social relief to members of Zoroastrian community and conservation, maintenance and upkeep of properties” – Resolution dated 26/09/2018 passed by trust...
Income Tax – Section 263 – Jurisdictional Overreach by ITAT – Tribunal set aside the Commissioner’s finding that donations under Section 11 must be made only to FCRA-registered bodies – However, Tribunal went beyond the grounds taken by Commissioner and sustained revision order on a new ground, i.e., absence of proof that donee trusts shared identical objects – ...
Customs Law – Duty Drawback – Interest on Delayed Payment – Entitlement from Date of Original Claim – Interpretation of Section 75A of Customs Act – Petitioner sought interest on delayed drawback for exports made in 1992–94 – Original claim filed on 12.12.1994 for conversion of DEEC shipping bills into drawback shipping bills – Despite protracted del...
Taxation Law – Property Tax – Jurisdiction of Civil Court – Appellant temple challenged property tax enhancement through civil suit – Trial Court and Appellate Court held suit was barred under Section 354 of Tamil Nadu District Municipalities Act – Civil Court lacked jurisdiction where statutory remedy through appeal to Taxation Appeals Committee existed – Held:...